Indiana Code — Title 6 (Taxation)
IC 6-9-39-3
Imposition of tax; adoption of ordinance by county fiscal body;
tax rate
Sec. 3. (a) The fiscal body of a county may adopt an ordinance to impose a tax on a person who harbors or keeps a taxable dog in or near the person's premises in the county, regardless of who owns the taxable dog. A person who harbors or keeps a taxable dog in the county is liable for the tax.
(b) A tax imposed under this section may not exceed five dollars ($5) per year for each taxable dog.
(c) The maximum amount of county option dog tax per year that may be imposed by an ordinance adopted under this section for taxable dogs kept in a kennel for breeding, boarding, training, or sale is an amount equal to the lesser of:
# (1)
the county option dog tax liability calculated without regard to this subsection for taxable dogs kept in the kennel for breeding, boarding, training, or sale; or
# (2)
for a kennel in which:
# (A)
more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, fifty dollars ($50); or
# (B)
not more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, thirty dollars ($30).
As added by P.L.162-2006, SEC.36.
Amendment history
As added by P.L.162-2006, SEC.36.
Source: view the official text
Nearby sections (25 sections)
- 6-9-36-8 · Distribution of revenue
- 6-9-36-9 · Expiration of chapter
- 6-9-37-1 · Application of chapter; transition of fund, commission, and
- 6-9-37-2 · Definitions
- 6-9-37-3 · Imposition
- 6-9-37-4 · Convention, visitor, and tourism promotion fund; uses
- 6-9-37-5 · Commission; membership; officers
- 6-9-37-6 · Commission powers
- 6-9-37-7 · Revenue deposits; audits
- 6-9-37-8 · Revenue transfers; prohibitions; penalty
- 6-9-39-1 · "Animal care facility"
- 6-9-39-2 · "Taxable dog"
- 6-9-39-3 · Imposition of tax; adoption of ordinance by county fiscal…
- 6-9-39-4 · Repeal of tax; procedure
- 6-9-39-5 · Collection; designation of collection method by ordinance
- 6-9-39-6 · County option dog tax fund; canine research and education
- 6-9-39-7 · Deposit of tax collections in fund; use of tax revenues
- 6-9-39-8 · Distribution of tax revenues to the state; appropriation to
- 6-9-39-9 · Limitation of powers of counties and municipalities; dog
- 6-9-40-1 · Application
- 6-9-40-2 · Definitions
- 6-9-40-3 · Food and beverage tax authorized
- 6-9-40-4 · Taxable transactions
- 6-9-40-5 · Tax rate
- 6-9-40-6 · Liability; collection